6.2.1 Receipt of Supplies
Upon receipt of the delivered supplies, the BT shall:
a. prepare three copies of Acceptance and Inspection Report (AIR) showing the items received and inspected to be distributed as follows:
Original - to the C/M Accountant to be attached to the duplicate of PO and PR
b. based on the AIR, the BT shall record the inventory in the SC.
6.2.2 Issuance to end-users
a. The person requesting for supplies shall prepare three copies of RIS for approval by the PB.
i. issue the supplies (if available) and require the requesting officer to sign the receipt portion of the RIS. The RIS shall be distributed as follows:
Original - to the BT
ii. record the issuance of supplies in the stock cards based on signed copy of the RIS;
6.2.3 Inventory taking and Reconciliation
a. The Inventory Committee headed by the PB or his authorized representative and the BT as his member shall conduct a physical count of all the supplies and inventory of the barangay at least once a year.
Original - to COA Auditor through C/M Accountant
The RISM shall be the basis of the C/M Accountant for reconciling the inventory accounts.
6.2.4 Unrecorded Supplies
a. The BT shall determine ownership of all unrecorded supplies found during the physical count and recommend to the Appraisal Committee valuation of all those determined to be owned by the barangay, if cost is not available.
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